政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/75545

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 109953/140892 (78%)
Visitors : 46223177 Online Users : 648

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/75545

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/75545

Title:	The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China
Authors:	Wang, T.;Wen, C.Y.;Seng, Jia-Lang 諶家蘭
Contributors:	會計系
Keywords:	Administrative data processing;Better performance;Business information;eXtensible Business Reporting Language (XBRL);Financial reporting;Institutional factors;Institutional theory;International business;State-owned enterprise;Industry
Date:	2014-04
Issue Date:	2015-06-03 11:19:26 (UTC+8)
Abstract:	This paper investigates the impact of the mandatory adoption of the eXtensible Business Reporting Language (XBRL) on the performance of listed state-owned enterprises (SOEs) and non-SOEs. Building on institutional theory, we hypothesize and determine that non-SOEs benefit from the adoption of XBRL by operating more effectively, which results in better performance. Due to the institutional factors, for SOEs, financial report users still need much more information in addition to financial reports before they can make appropriate decisions. Implications on the use of XBRL-formatted financial reporting information for international business with the existence of SOEs in China are discussed herein. © 2014 Elsevier B.V.
Relation:	Information and Management, 51(3), 336-346
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1016/j.im.2014.02.006
DOI:	10.1016/j.im.2014.02.006
Appears in Collections:	[會計學系] 期刊論文

Files in This Item:

File	Description	Size	Format
336-346.pdf		507Kb	Adobe PDF2	762	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...